2022-08-012023-07-312023-07-31false13511422B4C CONSULTANCY LTD2024-03-1274909iso4217:GBPxbrli:pure135114222022-08-01135114222023-07-31135114222022-08-012023-07-31135114222021-07-14135114222022-07-31135114222021-07-142022-07-3113511422bus:SmallEntities2022-08-012023-07-3113511422bus:AuditExempt-NoAccountantsReport2022-08-012023-07-3113511422bus:FullAccounts2022-08-012023-07-3113511422bus:PrivateLimitedCompanyLtd2022-08-012023-07-3113511422core:WithinOneYear2023-07-3113511422core:AfterOneYear2023-07-3113511422core:WithinOneYear2022-07-3113511422core:AfterOneYear2022-07-3113511422core:ShareCapital2023-07-3113511422core:SharePremium2023-07-3113511422core:RevaluationReserve2023-07-3113511422core:OtherReservesSubtotal2023-07-3113511422core:RetainedEarningsAccumulatedLosses2023-07-3113511422core:ShareCapital2022-07-3113511422core:SharePremium2022-07-3113511422core:RevaluationReserve2022-07-3113511422core:OtherReservesSubtotal2022-07-3113511422core:RetainedEarningsAccumulatedLosses2022-07-3113511422core:LandBuildings2023-07-3113511422core:PlantMachinery2023-07-3113511422core:Vehicles2023-07-3113511422core:FurnitureFittings2023-07-3113511422core:OfficeEquipment2023-07-3113511422core:NetGoodwill2023-07-3113511422core:IntangibleAssetsOtherThanGoodwill2023-07-3113511422core:ListedExchangeTraded2023-07-3113511422core:UnlistedNon-exchangeTraded2023-07-3113511422core:LandBuildings2022-07-3113511422core:PlantMachinery2022-07-3113511422core:Vehicles2022-07-3113511422core:FurnitureFittings2022-07-3113511422core:OfficeEquipment2022-07-3113511422core:NetGoodwill2022-07-3113511422core:IntangibleAssetsOtherThanGoodwill2022-07-3113511422core:ListedExchangeTraded2022-07-3113511422core:UnlistedNon-exchangeTraded2022-07-3113511422core:LandBuildings2022-08-012023-07-3113511422core:PlantMachinery2022-08-012023-07-3113511422core:Vehicles2022-08-012023-07-3113511422core:FurnitureFittings2022-08-012023-07-3113511422core:OfficeEquipment2022-08-012023-07-3113511422core:NetGoodwill2022-08-012023-07-3113511422core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3113511422core:ListedExchangeTraded2022-08-012023-07-3113511422core:UnlistedNon-exchangeTraded2022-08-012023-07-3113511422core:MoreThanFiveYears2022-08-012023-07-3113511422core:Non-currentFinancialInstruments2023-07-3113511422core:Non-currentFinancialInstruments2022-07-3113511422dpl:CostSales2022-08-012023-07-3113511422dpl:DistributionCosts2022-08-012023-07-3113511422core:LandBuildings2022-08-012023-07-3113511422core:PlantMachinery2022-08-012023-07-3113511422core:Vehicles2022-08-012023-07-3113511422core:FurnitureFittings2022-08-012023-07-3113511422core:OfficeEquipment2022-08-012023-07-3113511422dpl:AdministrativeExpenses2022-08-012023-07-3113511422core:NetGoodwill2022-08-012023-07-3113511422core:IntangibleAssetsOtherThanGoodwill2022-08-012023-07-3113511422dpl:GroupUndertakings2022-08-012023-07-3113511422dpl:ParticipatingInterests2022-08-012023-07-3113511422dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-012023-07-3113511422core:ListedExchangeTraded2022-08-012023-07-3113511422dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-012023-07-3113511422core:UnlistedNon-exchangeTraded2022-08-012023-07-3113511422dpl:CostSales2021-07-142022-07-3113511422dpl:DistributionCosts2021-07-142022-07-3113511422core:LandBuildings2021-07-142022-07-3113511422core:PlantMachinery2021-07-142022-07-3113511422core:Vehicles2021-07-142022-07-3113511422core:FurnitureFittings2021-07-142022-07-3113511422core:OfficeEquipment2021-07-142022-07-3113511422dpl:AdministrativeExpenses2021-07-142022-07-3113511422core:NetGoodwill2021-07-142022-07-3113511422core:IntangibleAssetsOtherThanGoodwill2021-07-142022-07-3113511422dpl:GroupUndertakings2021-07-142022-07-3113511422dpl:ParticipatingInterests2021-07-142022-07-3113511422dpl:GroupUndertakingscore:ListedExchangeTraded2021-07-142022-07-3113511422core:ListedExchangeTraded2021-07-142022-07-3113511422dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-07-142022-07-3113511422core:UnlistedNon-exchangeTraded2021-07-142022-07-3113511422core:NetGoodwill2023-07-3113511422core:IntangibleAssetsOtherThanGoodwill2023-07-3113511422core:LandBuildings2023-07-3113511422core:PlantMachinery2023-07-3113511422core:Vehicles2023-07-3113511422core:FurnitureFittings2023-07-3113511422core:OfficeEquipment2023-07-3113511422core:AfterOneYear2023-07-3113511422core:WithinOneYear2023-07-3113511422core:ListedExchangeTraded2023-07-3113511422core:UnlistedNon-exchangeTraded2023-07-3113511422core:ShareCapital2023-07-3113511422core:SharePremium2023-07-3113511422core:RevaluationReserve2023-07-3113511422core:OtherReservesSubtotal2023-07-3113511422core:RetainedEarningsAccumulatedLosses2023-07-3113511422core:NetGoodwill2022-07-3113511422core:IntangibleAssetsOtherThanGoodwill2022-07-3113511422core:LandBuildings2022-07-3113511422core:PlantMachinery2022-07-3113511422core:Vehicles2022-07-3113511422core:FurnitureFittings2022-07-3113511422core:OfficeEquipment2022-07-3113511422core:AfterOneYear2022-07-3113511422core:WithinOneYear2022-07-3113511422core:ListedExc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B4C CONSULTANCY LTD

Registered Number
13511422
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2023

B4C CONSULTANCY LTD
Company Information
for the year from 1 August 2022 to 31 July 2023

Director

A Bullock

Registered Address

179 Park Lane
Poynton
Stockport
SK12 1RH

Registered Number

13511422 (England and Wales)
B4C CONSULTANCY LTD
Balance Sheet as at
31 July 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,9581,283
1,9581,283
Current assets
Debtors1,394546
Cash at bank and on hand7-
1,401546
Creditors amounts falling due within one year4(22,493)(5,982)
Net current assets (liabilities)(21,092)(5,436)
Total assets less current liabilities(19,134)(4,153)
Net assets(19,134)(4,153)
Capital and reserves
Called up share capital11
Profit and loss account(19,135)(4,154)
Shareholders' funds(19,134)(4,153)
The financial statements were approved and authorised for issue by the Director on 12 March 2024, and are signed on its behalf by:
A Bullock
Director
Registered Company No. 13511422
B4C CONSULTANCY LTD
Notes to the Financial Statements
for the year ended 31 July 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The company meets day to day working capital requirements from director related entities or the director. The director has undertaken an assessment of whether the company was a going concern when the accounts were prepared, considering all available information about the future, covering a period of 12 months from the date of approval of the accounts. Funds to meet the cashflow requirements are in place and the director does not anticipate any material overspend. The director is therefore satisfied that the going concern assumption remains appropriate.
Judgements and key sources of estimation uncertainty
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Office Equipment25
2.Average number of employees

20232022
Average number of employees during the year12
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 August 222751,3741,649
Additions-1,0731,073
At 31 July 232752,4472,722
Depreciation and impairment
At 01 August 2223343366
Charge for year63335398
At 31 July 2386678764
Net book value
At 31 July 231891,7691,958
At 31 July 222521,0311,283
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables250150
Other creditors22,2435,832
Total22,4935,982
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
5.Provisions for liabilities
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.